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Drawback - Duties Drawback (Amendment) Rules, 1995 - 72/95 - Customs - Non Tariff

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..... -Customs and Central Excises (N.T.) dated the 26th May, 1995, namely :- 1. (1) These rules may be called the Customs and Central Excise Duties Drawback (Amendment) Rules, 1995. (2) They shall come into force on the date of their publication in the official Gazette. 2. After rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995, the following shall be inserted, namely :- "16A Recovery of amount of Drawback where export proceeds not realised. (1) Where an amount of drawback has bee .....

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Drawback - Duties Drawback (Amendment) Rules, 1995 - 72/95 - Customs - Non Tariff

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..... r; Provided that where a part of the sale proceeds has been realised, the amount of drawback to be recovered shall be the amount equal to that portion of the amount of drawback paid which bears the same proportion as the portion of the sale proceeds not realised bears to the total amount of sale proceeds; (3) Where the exporter fails to repay the amount under sub-rule (2) within said period of sixty days referred to in sub-rule (2), it shall be recovered in the manner laid down in rule 16. (4) W .....

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Drawback - Duties Drawback (Amendment) Rules, 1995 - 72/95 - Customs - Non Tariff

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